Transcription of 所得稅務處理之不確定性 - ardf.org.tw
1 23 2018 .. 107 4 25 .. 23 .. 2018 . A .. 23 2018 . 23 .. IASB 2017 5 23 .. A1. 23 2018 .. 23 .. 1. 4. 5. 6. 6. 8.. 9.. 13. A.. B.. C. 1 . B .. C .. A2. 23 2018 . 23 1 14 A B C. 23 . 2 7 16 . A3. 23 2018 . 23 .. 1 . 8 . 10 . 12 .. 1 12 . 12 . 2 .. 3 . (a) . (b) .. (c) .. 4 12 .. A4. 23 2018 . 12 .. 5 . (a) . (b) . (c) .. (d) .. 6 .. (a) . (b) .. 7 6 .. 8 .. 9 . A5. 23 2018 . 10 .. 11 .. (a) .. (b) .. 12 .. 13 .. A1. A3 . 14 . 8 . 10 .. A6. 23 2018 . A.. 23 23 .. 13 . A1 13 .. A2 .. (a) . (i) . (ii) . (iii) . (b) . (c) . A3 .. A4 . (a) . 1 . 122 . (b) . 1 . A7. 23 2018 . 125 129 . A5 .. 12 88 . A8. 23 2018 . B.. 23 .. B1 2019 1 1 .. B2 . (a) 8 .. (b) .. A9. 23 2018 . C. 23 . **. 2017 . A10. 23 .. 2018 . B . 23 2018 . 23 .. 23 A . 2019 1 1 23 C.. B1. 23 2018 . 23 . 23 . IE1 23 . 23. 8 .. 1 .. IE2 A . 12 .. IE3 A . A 23 6 .. A A . 23 11.
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3 2017 7 1.. C5.
